# Supplementary Provisions, Article 38, paragraph (1), its wordings — Local Tax Act This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-38/par-1. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. How the wording of Supplementary Provisions, Article 38, paragraph (1) (附則第三十八条第一項) changed with each amendment, and how it will change. - Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act - Provision: Supplementary Provisions, Article 38, paragraph (1) (附則第三十八条第一項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-38/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-38/par-1) - The law's amendments: https://japanlaw.org/en/local-tax-act/amendments - 2 wordings, oldest first. ## 1. Before Act No. 87 of 2025 - State: In force Japanese: > 高齢者の医療の確保に関する法律附則第二条に規定する政令で定める日までの間、第七百三条の四第一項から第三項まで及び第十二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。 > 第一項第一号 及び同法 、同法 > 、介護保険法 及び同法の規定による病床転換支援金等（以下この条において「病床転換支援金等」という。）、介護保険法 > 第二項第一号 、介護納付金及び 及び病床転換支援金等、介護納付金並びに > 第二項第二号 の納付に要する費用に 及び病床転換支援金等の納付に要する費用に > 第三項第一号ロ及び第二号ロ 、介護納付金及び 及び病床転換支援金等、介護納付金並びに > 第十二項第一号 後期高齢者支援金等 後期高齢者支援金等及び病床転換支援金等 English (Machine translation, corrected on review, not official): > Until the date specified by Cabinet Order prescribed in Article 2 of the Supplementary Provisions of the Act on Assurance of Medical Care for Elderly People, with regard to the application of Article 703-4, paragraphs (1) through (3) and paragraph (12), the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively. > Paragraph (1), item (i) , and the contribution for administrative expenses , the contribution for administrative expenses > that Act, the payment under the provisions of the Long-Term Care Insurance Act that Act and the bed conversion support payment, etc. under the provisions of that Act (hereinafter in this Article referred to as "bed conversion support payment, etc."), the payment under the provisions of the Long-Term Care Insurance Act > Paragraph (2), item (i) , the long-term care payment and and the bed conversion support payment, etc., the long-term care payment and > Paragraph (2), item (ii) payment of the national health insurance business contribution payment of the national health insurance business contribution and the bed conversion support payment, etc. > Paragraph (3), item (i), (b) and item (ii), (b) , the long-term care payment and and the bed conversion support payment, etc., the long-term care payment and > Paragraph (12), item (i) aid for the old-old, etc. aid for the old-old, etc. and bed conversion support payment, etc. ## 2. By 11 December 2028 — Act No. 87 of 2025 - State: Not yet in force - Takes effect: By 11 December 2028 - The amendment: Reworded (Act No. 87 of 2025) — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087 Japanese: > 高齢者の医療の確保に関する法律附則第二条に規定する政令で定める日までの間、第七百三条の四第一項から第三項まで及び第十二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。 > 第一項第一号 及び同法 、同法 > 出産関係事務費拠出金 出産関係事務費拠出金及び同法の規定による病床転換支援金等（以下この条において「病床転換支援金等」という。） > 第二項第一号 、介護納付金及び 及び病床転換支援金等、介護納付金並びに > 第二項第二号 の納付に要する費用に 及び病床転換支援金等の納付に要する費用に > 第三項第一号ロ及び第二号ロ 、介護納付金及び 及び病床転換支援金等、介護納付金並びに > 第十二項第一号 後期高齢者支援金等 後期高齢者支援金等及び病床転換支援金等 English (Machine translation, not official): > Until the date specified by Cabinet Order prescribed in Article 2 of the Supplementary Provisions of the Act on Assurance of Medical Care for Elderly People, with regard to the application of Article 703-4, paragraphs (1) through (3) and paragraph (12), the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively. > Paragraph (1), item (i) , and the contribution for administrative expenses , the contribution for administrative expenses > contribution for administrative expenses relating to childbirth contribution for administrative expenses relating to childbirth and the bed conversion support payment, etc. under the provisions of that Act (hereinafter in this Article referred to as "bed conversion support payment, etc.") > Paragraph (2), item (i) , the long-term care payment and and the bed conversion support payment, etc., the long-term care payment and > Paragraph (2), item (ii) payment of the national health insurance business contribution payment of the national health insurance business contribution and the bed conversion support payment, etc. > Paragraph (3), item (i), (b) and item (ii), (b) , the long-term care payment and and the bed conversion support payment, etc., the long-term care payment and > Paragraph (12), item (i) aid for the old-old, etc. aid for the old-old, etc. and bed conversion support payment, etc. --- ## Sources - The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226) - English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487) - English titles of the amending laws: Written for this site with AI - The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20280604_508AC0000000031) - The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20281211_507AC0000000087)